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The Japanese Tax Year and Filing Calendar

Japan runs personal tax on the calendar year, then gives you a fixed choreography: a December reconciliation inside your paycheck, a February to March filing window for everyone else, and residence-tax bills that arrive the following June.12

Confirm current details with official sources

Procedures, fees, and requirements can change. Confirm current details at the National Tax Agency site. This article is general information, not tax advice; for your specific case, consult a licensed zeirishi (tax accountant).

Overview​

One year of income, January to December, settles by the next March 15. Employees usually settle inside December pay. Filers settle at the tax office counter or online between February 16 and March 15. Residence tax on that same income then bills from June of the following year.123

Learn this chain once and every later tax article reads faster, because each one assumes you know which year a figure belongs to.

The calendar year is the tax year​

Japanese income tax treats January 1 to December 31 as one indivisible year. The 確定申告 (kakutei shinkoku, "final tax return") computes that year's income and settles any balance against withholding or estimated tax already paid.12

There is no fiscal-year election for individuals, unlike the flexibility some other systems allow, and unlike the United Kingdom's April-to-April personal tax year. January to December is the only frame.2

Think in calendar years, not in fiscal years

Corporate Japan mostly runs April to March, and your home country may differ again. For your personal income tax, only January to December matters.

December: year-end adjustment for employees​

Salaried residents get their reconciliation inside the last paycheck of the year. The employer compares total income tax withheld across the year against the true annual liability and settles the difference. This is the 年末調整 (nenmatsu chosei, "year-end adjustment").4

Because the adjustment completes the settlement, most employment-income earners never file a final return.4 You submit dependent and deduction declarations to your employer, and the employer does the arithmetic.

Two limits matter. Non-residents are not subject to year-end adjustment at all.4 And adjustment covers only what the employer can see, so side income, two employers, or first-year mortgage deductions still push you into the February to March window (see the withholding article in this series).

February 16 to March 15: the kakutei shinkoku window​

Everyone who must reconcile outside payroll files in principle between February 16 and March 15 of the following year. March 15 is both the filing and the payment deadline (as of 2026-04).12

File at the tax office competent for your address (your shotoku zeimusho), or online through the national filing portal. The return covers the full prior calendar year, and the NTA's step-by-step creation corner walks through the amounts on screen.1

After filing, no payment slip arrives in the mail. You pay by bank transfer, e-Tax direct debit, internet banking, credit card, smartphone app, convenience-store QR code, or cash with a payment form (as of 2026-04).1 Set the payment method before the deadline, not after.

June: residence-tax bills for last year's income​

Residence tax runs one year behind income tax, and this lag surprises nearly every newcomer. Individual residence tax is levied by the municipality where you hold an address as of January 1.3

Collection takes two forms. 普通徴収 (futsu choshu, "ordinary collection") bills you directly with payment slips. 特別徴収 (tokubetsu choshu, "special collection") has your employer withhold from salary and pay the city on your behalf.3

Special collection runs June to May of the following year in twelve monthly slices, with the employer and employee notices issued by May 31.5 Ordinary-collection installments likewise open with a June bill. Either way, year-N income first produces residence-tax bills in June of year N+1 (as of the current Local Tax Act framework).35

Bills arrive in your second year even if year one felt tax-free

First-year arrivals often pay almost no residence tax, then face a full June bill in year two. Budget for it from month one, and read the site's residence-tax coverage before the slip lands.

Exceptions: disasters and estates​

Disasters trigger formal relief. Withholding can be postponed under the Disaster Exemption Act framework, and filing deadlines extend for designated disaster zones.6 Watch NTA notices after any major event rather than assuming the standard dates.

Deaths and permanent departures open separate filing paths with their own clocks, including a quasi-final return for the deceased. These cases turn on dates that are easy to miss, so engage a zeirishi early rather than reasoning from the standard calendar.

Why the calendar matters for visas and renewals​

Every date above is also a compliance timestamp. Permanent residence screening requires proper performance of public duties including tax, and even late-paid tax is evaluated negatively in principle (as of 2026-02).7 A missed March 15 or an ignored June slip is therefore not just a fee problem; it is evidence in a future immigration file.

Good to know​

The March 15 deadline moves when it lands on a weekend​

When the deadline falls on a Saturday, Sunday, or holiday, NTA practice shifts it to the next weekday. Confirm the exact date in the filing-year notice rather than memorizing a weekday.1

Filing late forfeits blue-return perks and invites penalties​

The top blue-return deduction requires filing on time with full double-entry books attached (as of 2026-04).8 Late filing drops you to a smaller deduction and can add delinquency tax on top.

Your January 1 address picks your residence-tax municipality​

The levy follows where you are registered as of January 1, so a January move does not shift that year's bill to the new city.3 Time cross-municipality moves with this rule in mind.

Keep the December slips; March you needs them​

Withholding slips and deduction certificates arrive around year-end and become the inputs to any February to March filing.4 File them in one folder the day they arrive.

See also​

References​

Footnotes​

  1. National Tax Agency. No.2020, Kakutei shinkoku (final return). [令和8年4月1日現在法令等]. https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2020.htm ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  2. National Tax Agency. No.12011, Final tax return (English). https://www.nta.go.jp/english/taxes/individual/12011.htm ↩ ↩2 ↩3 ↩4 ↩5

  3. Ministry of Internal Affairs and Communications. Individual residence tax system (個人住民税). https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/150790_06.html ↩ ↩2 ↩3 ↩4 ↩5

  4. National Tax Agency. Outline of Japan's withholding tax system related to salary (English, Oct 2025). 2025. https://www.nta.go.jp/publication/pamph/gensen/gaikokugo/pdf/06_en.pdf ↩ ↩2 ↩3 ↩4

  5. Ministry of Internal Affairs and Communications. Administrative review of special-collection notices (Local Tax Act Arts. 321-4, 321-5; June to May cycle). https://www.soumu.go.jp/main_content/000434110.pdf ↩ ↩2

  6. National Tax Agency. No.12018, Wage earners who must file a final tax return (Disaster Exemption Act postponement). https://www.nta.go.jp/english/taxes/individual/12018.htm ↩

  7. Immigration Services Agency. Guidelines concerning permission for permanent residence (revised 2026-02-24). 2026. https://www.moj.go.jp/isa/applications/resources/nyukan_nyukan50.html ↩

  8. National Tax Agency. No.2070, Blue return system (青色申告制度). [令和8年4月1日現在法令等]. https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2070.htm ↩